第1题: [单项选择]商流过程就是( )。 A. 商品价值形态的转化过程 B. 创造空间和时间价值的过程 C. 实现商品位移的过程 D. 衔接生产和消费时间不一致的过程 参考答案:A 答案解析:[解析] 本题考查商流的过程。商流过程是商-铺价值形态的转化过程，或者说是商品价值的实现过程，即G—W(货币—商品)或W—G(商品—货币)的过程，其核心内容是买卖过程。
第2题: [单项选择]（）采用横线登记式明细账。 A. 原材料明细账 B. 主营业务收入明细账 C. 财务费用明细账 D. 物资采购明细账 参考答案:D 答案解析:平行式明细分类账也叫横线登记式明细账。平行式明细分类账页设"借方"和"贷方"两栏。平行式明细账其特点是将前后密切相关的经济业务，于核销账时在同一横格内进行登记，以检查每笔业务的完成及变动情况，这种格式
第33题: [单项选择]按《医疗事故处理条例》规定，下列情形中属三级医疗事故的正确说法是（） A. 明显人身损害 B. 轻度残疾或器官组织损伤导致一般功能障碍 C. 轻度残疾或器官组织损伤导致严重功能障碍 D. 严重残疾或器官组织损伤导致一般功能障碍 E. 严重残疾或器官组织损伤导致严重功能障碍 参考答案:B
Because of the expanded college enrollment，the number of graduates is steadily on the rise each year． However,the number of jobs doesfft increase accordingly．Tough competition is inevitable and graduates are facing a huge pressure in finding a job．What can I do to meet the challenge To get myself well-prepared for a job，I have two general goals to accomplish in my four years of undergraduate study．qhe top priority is to enlarge my frontier of knowledge．I will not only concentrate on my major,but also devote much time to selective courses in order to broaden my scope of knowledge．I will raise my proficiency in both English and computer,which，I’m sure，will become an important asset in my resume．In addition，I will take part in a variety of extracurricular activities，including volunteer work and part-time jobs，so that I will have more opportunities to gain work experience． “Chance favors the prepared mind. ”I think we should make best use of college life to help us gain more competitive edge and to meet the demand of society．
